Montana State Legislature

Budget Guides & Resources

• Fiscal Note Training (December 2022)
• Funding Your Bill (December 2022)
• Interim Budget Changes
• Legislative Budgeting
• Managing Volatility
• Managing Volatility Tools Quick Guide
• Training Examples for Revenue Volatility
• State General Fund: Where it Comes From and Where it Goes
• Understanding State Finances (In Brief)
• Understanding State Finances (Full Book)
• Vacancy Savings

Legislative Guides & Resources

• Acronyms
• Appropriations Process
• Differences in Audit & Fiscal Reporting
• HB 2 Guide
• HB 2 Process (December 2022)
• Present Law & Statewide Present Law
• Statutory Appropriations Guide

Videos

• Governor's Interim Authority
• HB 2 Process Training
• Legislative Fiscal Division Introduction
• Montana's Financial Management Tools

Resources & Guides: Education

• Guarantee Fund
• Higher Education
• K-12 Education Funding (Story Map)
• K-12 Funding: District General Fund (Brochure)
• Montana Property Taxes
• Montana State Lottery

Resources & Guides: Healthcare

• Medicaid & CHIP (In Brief)
  • Federal Medical Assistance Percentage Guide
  • Medicaid 101 (In Depth)
  • Medicaid Expansion
  • Medicaid Waivers
  • Traditional Medicaid
• Tobacco Settlement

Resources & Guides: Infrastructure

• Bonding & Debt Service
• Highway Funding
• Local Government Water & Wastewater Infrastructure Funding
• Local Infrastructure Funding Matrix

Resources & Guides: Local Government

• Entitlement Share
• Local Government Water & Wastewater Infrastructure Funding
• Montana Property Taxes

Resources & Guides: Natural Resources

• Coal Severance Tax Trust Fund
• Federal Forest Receipts
• Oil & Gas Production Tax
• Resource Indemnity Trust
• Wildfire Suppression

Resources & Guides: Revenue

• Accommodations Taxes
• Film Tax Credit Analysis
• Marijuana Sales Tax Revenue Distribution

Resources & Guides: Pensions

• HJ 8 Final Report (2022 Legislator's Guide to MT Public Employee Retirement Systems)
• Green Sheets FY 2022
• Elizabeth Wiley Actuarial Risks Presentation
• Funding Policy & Montana's Public Pensions (Legislative Branch Report)
  • Montana's Public Pensions: Where We've Been (November 2018, Legislative Services Division)
  • PERS Funding History Numbers Table (Legislative Services Division)
  • HB 715: Section 5 & 6 (Integration of Stress Testing into the Sustainability Study of the LFC)
  • Stress Testing Memo to LFC (December 2018)
  • Summary of FY18 - FY19 Public Retirement System Actuarial Valuations (aka Green Sheets, Legislative Services Division)
• Evaluating Public Pension Funding & Financial Risk (Greg Mennis, PEW)
  • Brookings Public Finance Report
  • S & P Global Ratings Report
  • Hoover Institution: Hidden Debt & Hidden Deficits
• Pension Overview (Preflight Briefing)
• Videos
  • Pension Basics & What to Expect from Stress Testing (Elizabeth Wiley, Consulting Actuary, Cheiron)

Legislative Finance Committee Materials: Pension Subcommittee

• Comparison of General Fund, Entitlement Share Payments & the Costs to Operate the Office of the Public Defender
• Entitlement Share History HB 124 (2001 Session)
• HB 124 "The Big Bill"
• HB 33 History (2015)
• HB 454 (2013 Session)
• History of General Fund Aid to Pensions
• FY16 ES Payments
• Legislator's Guide to Montana's Public Employee Retirement Systems
• Montana Teachers' Retirement System Valuation Results (July 1, 2019)
• Montana Public Employees' Retirement Board Valuation Results (June 30, 2019)
• PERS Employer Contribution Funding
• Regional Water Systems
• Summary of FY 2019 Public Retirement System Actuarial Valuations (Legislative Services Division)
• Summary of FY 2018 Public Retirement System Actuarial Valuations
• TSEP Projects